The boss is getting worried that he's going to actually have to hire this Irishman, so he says, "All right, last question. Same rules again, but represent the number 100."The Irishman stares into space some more, then he picks up the picture again and makes a little mark at the base of each tree and says, "Ere you go. One hundred."

The boss looks at the attempt. "You must be nuts if you think that represents a hundred!"

The Irishman leans forward and points to the marks at the base of each tree and whispers, "A little dog come along and poop by each tree.

So now you got dirty tree and a turd, dirty tree and a turd, and dirty tree and a turd, which makes ONE HUNDRED!"